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Showing 51 to 60 of 60 (0.049 seconds)| 51 |
HLA-DRB3/4/5 Matching Improves Outcome of Unrelated Hematopoietic Stem Cell TransplantationTsamadou, Chrysanthi, Engelhardt, Daphne, Platzbecker, Uwe, Sala, Elisa, Valerius, Thomas, Wagner-Drouet, Eva, Wulf, Gerald, Kröger, Nicolaus, Murawski, Niels, Einsele, Hermann, Schaefer-Eckart, Kerstin, Freitag, Sebastian, Caspar, Jochen, Kaufmann, Martin, Dürholt, Mareike, Hertenstein, Bernd, Klein, Stefan, Ringhoffer, Mark, Frank, Sandra, Neuchel, Christine, Schrezenmeier, Hubert, Mytilineos, Joannis, Fuerst, Daniel 04 April 2023 (has links)
The HLA-DRB3/4/5 loci are closely linked to the HLA-DRB1 gene. Mismatches in these
loci occur with a frequency of about 8%–12% in otherwise 10/10 HLA-matched transplant
pairs. There is preliminary evidence that these disparities may associate with increased
acute graft-versus-host disease (GvHD) rates. The aim of this study was to analyze a large
cohort of German patients and their donors for HLA-DRB3/4/5 compatibility and to
correlate the HLA-DRB3/4/5 matching status with the outcome of unrelated
hematopoietic stem cell transplantation (uHSCT). To this end, 3,410 patients and their
respective donors were HLA-DRB3/4/5 and HLA-DPB1 typed by amplicon-based nextgeneration
sequencing (NGS). All patients included received their first allogeneic
transplant for malignant hematologic diseases between 2000 and 2014. Mismatches in
the antigen recognition domain (ARD) of HLA-DRB3/4/5 genes were correlated with
clinical outcome. HLA-DRB3/4/5 incompatibility was seen in 12.5% (n = 296) and 17.8%
(n = 185) of the 10/10 and 9/10 HLA-matched cases, respectively. HLA-DRB3/4/5
mismatches in the ARD associated with a worse overall survival (OS), as shown in
univariate (5-year OS: 46.1% vs. 39.8%, log-rank p = 0.038) and multivariate analyses
[hazard ratio (HR) 1.25, 95% CI 1.02–1.54, p = 0.034] in the otherwise 10/10 HLAmatched
subgroup. The worse outcome was mainly driven by a significantly higher nonrelapse
mortality (HR 1.35, 95% CI 1.05–1.73, p = 0.017). In the 9/10 HLA-matched
cases, the effect was not statistically significant. Our study results suggest that
mismatches within the ARD of HLA-DRB3/4/5 genes significantly impact the outcome
of otherwise fully matched uHSCT and support their consideration upon donor selection in
the future.
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HLA-DRB3/4/5 Matching Improves Outcome of Unrelated Hematopoietic Stem Cell TransplantationTsamadou, Chrysanthi, Engelhardt, Daphne, Platzbecker, Uwe, Sala, Elisa, Valerius, Thomas, Wagner-Drouet, Eva, Wulf, Gerald, Kröger, Nicolaus, Murawski, Niels, Einsele, Herrmann, Schaefer-Eckart, Kerstin, Freitag, Sebastian, Caspar, Jochen, Kaufmann, Martin, Dürholt, Mareike, Herstenstein, Bernd, Klein, Stefan, Ringhoffer, Mark, Frank, Sandra, Neuchel, Christine, Schrezenmeier, Hubert, Mytilineos, Joannis, Fuerst, Daniel 24 March 2023 (has links)
The HLA-DRB3/4/5 loci are closely linked to the HLA-DRB1 gene. Mismatches in these
loci occur with a frequency of about 8%–12% in otherwise 10/10 HLA-matched transplant
pairs. There is preliminary evidence that these disparities may associate with increased
acute graft-versus-host disease (GvHD) rates. The aim of this study was to analyze a large
cohort of German patients and their donors for HLA-DRB3/4/5 compatibility and to
correlate the HLA-DRB3/4/5 matching status with the outcome of unrelated
hematopoietic stem cell transplantation (uHSCT). To this end, 3,410 patients and their
respective donors were HLA-DRB3/4/5 and HLA-DPB1 typed by amplicon-based nextgeneration
sequencing (NGS). All patients included received their first allogeneic
transplant for malignant hematologic diseases between 2000 and 2014. Mismatches in
the antigen recognition domain (ARD) of HLA-DRB3/4/5 genes were correlated with
clinical outcome. HLA-DRB3/4/5 incompatibility was seen in 12.5% (n = 296) and 17.8%
(n = 185) of the 10/10 and 9/10 HLA-matched cases, respectively. HLA-DRB3/4/5
mismatches in the ARD associated with a worse overall survival (OS), as shown in
univariate (5-year OS: 46.1% vs. 39.8%, log-rank p = 0.038) and multivariate analyses
[hazard ratio (HR) 1.25, 95% CI 1.02–1.54, p = 0.034] in the otherwise 10/10 HLAmatched
subgroup. The worse outcome was mainly driven by a significantly higher nonrelapse
mortality (HR 1.35, 95% CI 1.05–1.73, p = 0.017). In the 9/10 HLA-matched
cases, the effect was not statistically significant. Our study results suggest that
mismatches within the ARD of HLA-DRB3/4/5 genes significantly impact the outcome
of otherwise fully matched uHSCT and support their consideration upon donor selection in
the future.
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Political and economic events 1988 to 1998 : their impact on the specification of the nonlinear multifactor asset pricing model described by the arbitrage pricing theory for the financial and industrial sector of the Johannesburg Stock ExchangeStephanou, Costas Michael 05 1900 (has links)
The impact of political and economic events on the asset pricing model described by the
arbitrage pricing theory (APTM) was examined in order to establish if they had caused any
changes in its specification. It was concluded that the APTM is not stationary and that it must
be continuously tested before it can be used as political and economic events can change its
specification. It was also found that political events had a more direct effect on the
specification of the APTM, in that their effect is more immediate, than did economic events,
which influenced the APTM by first influencing the economic environment in which it
operated.
The conventional approach that would have evaluated important political and economic
events, case by case, to determine whether they affected the linear factor model (LFM), and
subsequently the APTM, could not be used since no correlation was found between the
pricing of a risk factor in the LFM and its subsequent pricing in the APTM. A new approach
was then followed in which a correlation with a political or economic event was sought
whenever a change was detected in the specification of the APTM. This was achieved by first
finding the best subset LFM, chosen for producing the highest adjusted R2
, month by month,
over 87 periods from 20 October1991 to 21 June 1998, using a combination of nine
prespecified risk factors (five of which were proxies for economic events and one for
political events). Multivariate analysis techniques were then used to establish which risk
factors were priced most often during the three equal subperiods into which the 87 periods
were broken up.
Using the above methodology, the researcher was able to conclude that political events
changed the specification of the APTM in late 1991. After the national elections in April
1994 it was found that the acceptance of South Africa into the world economic community
had again changed the specification of the APTM and the two most important factors were
proxies for economic events. / Business Leadership / DBL
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開發混合式巨集啟發式方法求解具順序相依整備時間之非等效平行機台排程問題 / Hybrid Meta-Heuristics for the Unrelated Parallel Machine Scheduling with Sequence-Dependent Setup Times黃文品, Huang, Wen Pin Unknown Date (has links)
本研究將探討非等效平行機台問題中具備順序相依整備時間及不同開始工作時間（Unequal ready-time）之情況，並以最小化總延遲工件權重數為目標值，其目的在改善非等效平行機台問題應用於實際產業中製造環境裡所面對的各項挑戰，如印刷電路板的鑽孔和半導體的測試製程。因本研究欲求解之問題是屬於NP - Hard problems 性質之尋優問題，故利用啟發式方法(heuristics)求解為合適的選擇。此外，本研究計畫開發混合式巨集啟發式方法來求解非等效平行機台問題，主要以禁忌搜尋法為主，在鄰域的搜尋上，也藉由變動鄰域尋優法能夠透過鄰域轉換的機制，進而找出更多好的解。由於啟發式方法對於尋優問題常需花費許多時間來計算才能獲得更好的解，為確保增進求解效率與品質，將針對問題特性開發數種初始解產生法，並也嘗試定義幾個能夠減少尋找鄰近解之鄰域。在後續求解改善的過程中，主要整合變動鄰域(VND)及禁忌(TS)巨集啟發式演算法搜尋最佳解。此外，為了評估本文推導之演算法效能，本研究利用設定之條件隨機產生適量模擬現場狀況的測試情境，進而比較本研究所提出之混合式巨集啟發式方法及標準禁忌搜尋法在不同情境下之表現。 / The problem considered in this paper is a set of independent jobs on unrelated parallel machines with sequence-dependent setup times and with unequal ready times so as to minimize total weighted tardy jobs. These problems can be found in real-life manufacturing environments, such as PCB fabrication drilling operations and semiconductor wafer manufacturing dicing. Since the problems are NP-hard in the strong sense, heuristics are an acceptable practice to finding good solutions.
A hybrid meta-heuristics are proposed to solve this scheduling problem. The proposed heuristics belong to a type of solution improvement heuristic; therefore, the heuristics start with an effective initial feasible solution then a meta-heuristic is applied to improve the solution. To enhance both the efficiency and efficacy of the heuristics, several different initial solution generators, based on the characteristics of problems, are developed. The meta-heuristic is a hybrid heuristic integrating the principles of Variable Neighborhood Descent approach (VND) and Tabu Search (TS). In order to evaluate the performance of the proposed heuristics, two sets of large number test scenarios will be designed to simulate practical shop floor problems. Computational experiments will be performed to compare the performance of the proposed heuristics, and a basic tabu search algorithm. The results show the proposed heuristic perform better than the basic tabu search algorithm.
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新財務會計準則第十號公報對企業之影響廖翊帆 Unknown Date (has links)
隨著國際化的發展，企業為降低財務報表重編的相關成本，採用全球統一的財務會計準則已成趨勢。近年來，我國之財務會計準則委員會陸續修訂了若干公報，其中之一為第十號公報。該公報修訂至生效時期，正值全球金融風暴。因此，政府對實施該公報的時機決策反覆，而企業界、會計界及媒體皆對該公報相當關注。
本研究旨在探討新十號公報對整體市場、各產業及不同特性公司之影響。本研究採用事件研究法，以似乎不相關迴歸模式，分析我國公司在該公報修訂期間及政府實施決策期間之股票累積平均異常報酬率。
研究結果指出，在新十號公報修訂期間，市場對該公報的反應較為負面；在政府政策反覆期間，市場反應則有正有負。各產業部份，電子業於該公報修訂初期受影響較大，推論原因為電子業固定成本高、毛利較低之緣故；而在該公報政府實施決策階段則受影響較小，推論原因為大部分電子業公司均做好因應措施。公司特性部分，大公司對該公報愈持正面態度；老公司則較排斥該公報；前三年度虧損的公司，受該公報影響較小；而成長機會較多之公司，在該公報制定初期受影響較大，但於政府實施決策階段反而受影響較小。 / To pursue globalization, it has been a trend for firms to gradually adopt the International Accounting Standards; that would help reduce the costs related to cross-border restatement of financial reports. To converge with the International Accounting Standards, the Financial Accounting Standards of Taiwan has been revised in recent years. One of the revised standards is the new SFAS No. 10. That revision took place amid the financial crisis. Before the new standard became effective, the government in Taiwan swung on the timing issue of formal adoption. As a result, firms, practitioners, and the media all paid close attention to the new SFAS No. 10.
This study aims to examine the revision and adoption decision effects of the new SFAS No. 10 on the stock market, industries, and firms. Firm characteristics that could be factors of the reaction were also examined. This research is an event study using seemingly unrelated regression to analyze the accumulated average abnormal returns of stocks of listed companies in Taiwan.
The empirical results are as follows. First, the whole market mostly reacted negatively in the standard revision period and in either way during the standard adoption decision period. Next, in the standard revision period, the electronic industry also reacted negatively, as it would be more affected because of its higher fixed cost and lower gross profit. Yet, in the adoption decision period, the electronic industry was less affected likely because most electronics firms were ready for adoption. Thirdly, as to firm characteristics, bigger firms were willing to adopt the new standard, but older firms were not so. In addition, firms that had losses in the previous three years were less affected by the new standard. Finally, firms that had greater growth opportunities were more affected in the early period of standard revision but became less affected in the adoption decision period.
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現金流量與相關會計變數對於股價報酬率關連性之研究 / The Relationship Between Free Cash Flow, Related Accounting Variable and Stock Returns許欣欣, Shue, Sing-Sing Unknown Date (has links)
本研究試圖瞭解投資人所關心的財務資訊，是否真能帶來超額報酬，亦即探討上市公司股票報酬率與各財務資訊之間的關係，包括每股盈餘成長率及益本比、市價淨值比、自由現金流量相關變數對長期股票報酬之影響，並嘗試對各變數給予經濟上的解釋。
其中並試圖找出財務資訊究竟是在何時反應於股票報酬與超額報酬上，因此將股票報酬與超額報酬以領先財務資訊一季、與財務資訊同季及落後財務資訊一季等三個時點加以衡量，並以表面無關迴歸模式(Seemingly Unrelated Regression model ; SUR)與混合橫斷面及縱斷面之迴歸模式進行統計分析。
結果發現益本比及每股盈餘成長率與股票報酬及超額報酬的關係並不顯著；市價淨值比與落後一季的股價報酬具有顯著的負相關，而與超額報酬不論衡量時點為何均存在有顯著正相關；自由現金流量與股價報酬及額報酬均無顯著關係；毛現金流量與經濟利益率與股價報酬在部分產業中具有顯著關係，而與當期超額股價報酬則存在顯著的關係，惟影響符號不一致。此外各自變數對於股票超額報酬的關連性較自變數與股票報酬間具有較顯著的關係。
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Political and economic events 1988 to 1998 : their impact on the specification of the nonlinear multifactor asset pricing model described by the arbitrage pricing theory for the financial and industrial sector of the Johannesburg Stock ExchangeStephanou, Costas Michael 05 1900 (has links)
The impact of political and economic events on the asset pricing model described by the
arbitrage pricing theory (APTM) was examined in order to establish if they had caused any
changes in its specification. It was concluded that the APTM is not stationary and that it must
be continuously tested before it can be used as political and economic events can change its
specification. It was also found that political events had a more direct effect on the
specification of the APTM, in that their effect is more immediate, than did economic events,
which influenced the APTM by first influencing the economic environment in which it
operated.
The conventional approach that would have evaluated important political and economic
events, case by case, to determine whether they affected the linear factor model (LFM), and
subsequently the APTM, could not be used since no correlation was found between the
pricing of a risk factor in the LFM and its subsequent pricing in the APTM. A new approach
was then followed in which a correlation with a political or economic event was sought
whenever a change was detected in the specification of the APTM. This was achieved by first
finding the best subset LFM, chosen for producing the highest adjusted R2
, month by month,
over 87 periods from 20 October1991 to 21 June 1998, using a combination of nine
prespecified risk factors (five of which were proxies for economic events and one for
political events). Multivariate analysis techniques were then used to establish which risk
factors were priced most often during the three equal subperiods into which the 87 periods
were broken up.
Using the above methodology, the researcher was able to conclude that political events
changed the specification of the APTM in late 1991. After the national elections in April
1994 it was found that the acceptance of South Africa into the world economic community
had again changed the specification of the APTM and the two most important factors were
proxies for economic events. / Business Leadership / DBL
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Evaluation von KIR-Liganden Inkompatibilität bei unverwandten Knochenmark-/ StammzelltransplantationenMartin, Hilmar 26 July 2005 (has links)
We performed a retrospective study in 185 patients with myelogenous leukemias who had received hematopoietic cells from unrelated donors. The aim of this study was to answer the question wether the benefit of KIR ligand incompatibility seen in haploidentical tranplantations can also be seen using unrelated donors. We could not detect a significant difference in survival between patients with a KIR ligand incompatibility and those with either fully matched or partially mismatched unrelated donors in this patient cohort. / In der Therapie von Leukämien ist die Knochenmark- bzw. Stammzelltransplantation eine tragende Säule. Für den Transplantationserfolg ist eine Übereinstimmung der Haupthistokompatibilitätsantige (HLA-Antigene der Klassen I und II) zwischen Spender und Empfänger von zentraler Bedeutung. Diese Notwendigkeit ergibt sich aus der sogenannten MHC-Restriktion in der T-Zellrezeptorerkennung. Ob auch NK-Zellrezeptoren und deren Liganden in der Spenderauswahl berücksichtigt werden sollten, ist bisher unzureichend untersucht. Insbesondere trifft das für die KIR-Rezeptoren zu, die wie die T-Zellrezeptoren ebenfalls HLA-Antigene als Liganden besitzen. Velardi et al. haben 2002 erstmalig gezeigt, daß in der Therapie myeloischer Leukämien die Transplantation von Blutstammzellen verwandter Spender mit KIR-Liganden-Inkompatibilität von klinischem Vorteil ist. Ob KIR-Liganden-Inkompatibilität auch bei Knochenmark-/ Stammzelltransplantationen Unverwandter Bedeutung erlangen könnte, war zu Studienbeginn offen und blieb auch infolge diskrepanter Untersuchungsergebnisse von verschiedenen Arbeitsgruppen im Verlauf der Studie widersprüchlich. Im Rahmen dieser Arbeit wurde diese Fragestellung, die auch Teil einer internationalen Studie war, an 185 Spender-Empfänger-Paaren retrospektiv untersucht. Dabei wurde bei den Paaren einerseits die KIR-Liganden-Kompatibilität auf der Grundlage der HLA-C-Supertypen erschlossen (nach Velardi et al.). Andererseits konnte sie im internationalen Studienprogramm direkt aus dem KIR-Genotyp des Spenders und dem HLA-C-Supertyp des Empfängers ermittelt werden. Die Untersuchungen ergaben folgende Resultate: bei Vorliegen von KIR-Liganden-Inkompatibilität hat die Verwendung von ATG als Bestandteil der GvHD-Prophylaxe keinen Einfluß auf das klinische Ergebnis. Die Vermutungen von Giebel et al. wurden damit nicht gestützt. Die Bestimmung des KIR-Liganden-Status mit Hilfe der Rückschlußmethode allein aus dem HLA-Typ ist unzuverlässig. Für eine exakte Differenzierung ist die gleichzeitige KIR-Genotypisierung erforderlich. KIR-Liganden-Inkompatibilität ist bei unverwandten Knochenmark-/ Stammzelltransplantationen nicht von klinischem Vorteil. Auch ein gezieltes Aussuchen HLA-C-inkompatibler Spender auf der Grundlage einer KIR-Genotypisierung stellt derzeit keine therapeutische Option dar.
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The determinants and deterrents of profit shifting : evidence from a sample of South African multinational enterprisesIsaac, Nereen 10 1900 (has links)
This study aimed to assess the determinants and deterrents of profit shifting, which can occur as a result of corporate income tax competition, with a view to aid in collecting sufficient tax revenue to meet public spending requirements.
The study theoretically and empirically analysed the effectiveness of the introduction of the South African transfer pricing regulations on deterring the occurrence of profit shifting in South Africa using annual financial information of South African parented multinational enterprises for the period 2010 – 2017.
The study established that the implementation of transfer pricing regulations resulted in a reduction in profit shifting that became increasingly more prominent as the rules became stricter.
Based on the findings of the study, it is recommended that the South Africa government should allocate sufficient resources to ensure that the transfer pricing regulations are being adhered with an aim to reduce profit shifting from South Africa. / Economics / M. Com. (Economics)
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Internprissättning och tullvärde : Det är bättre att förekomma än att förekommas / Transfer Pricing and Customs Value : Prevention is Better than CureSöderberg, Anna January 2015 (has links)
Globaliseringen bidrar till en ökad världshandel och medför även ett växande antal gränsöverskridande koncerninterna transaktioner inom multinationella företag. Prissättningen av transaktioner vilka vidtas mellan närstående företag måste ske i enlighet med armlängdsprincipen som om transaktionerna vidtagits mellan två oberoende företag. Skattemyndigheterna kan justera internpriserna i slutet av beskattningsåret i de fall de anser att internprissättningen avviker från armlängdsprincipen och marknadsmässiga villkor. Utöver inkomstbeskattning åläggs företagen att betala tullavgifter i samband med transaktioner vidtagna med närstående företag etablerade utanför EU. I likhet med skattemyndigheterna granskar tullmyndigheterna företagens importpriser i syfte att säkerställa att parternas närståenderelation inte påverkat prissättningen. Båda myndigheterna arbetar således för samma mål, att upprätthålla prissättningens förenlighet med marknadsmässiga villkor. Skatte- och tullmyndigheterna tillämpar dock olika prissättningsmetoder i syfte att uppnå målet. Inkomstskatten baseras på företagens totala inkomster, relaterade till transaktionerna och tullavgiften beräknas baserat på varje specifik transaktion och vara. Det faktum att myndigheterna inkluderar olika tillgångar i de respektive beskattningsunderlagen kan medföra att de bedömer värdet av samma transaktion olika. Varierande bedömningar av samma pris kan vidare medföra krav på olika prisjusteringar i syfte att uppnå marknadsmässig prissättning. Prisjusteringar kan leda till onödiga skattetillägg och liknande straffavgifter. Det föreligger svårigheter för multinationella företag att bestämma transaktionspriser som uppfyller båda myndigheternas i syfte att undvika straffavgifter. Problematiken är ännu relativt ouppmärksammad av företag i världen. I amerikansk praxis framkommer att möjligheterna är små för företag att förlita sig på dokumentation upprättad för internprissättning, i syfte att styrka tullavgifter och tullvärde. Det är således betydelsefullt att företag upprättar dokumentationer för både internprissättning och tullvärde för att undvika straffavgifter. Dokumentationen utgör huvudsakligt bevis och ligger till grund för bedömningen av huruvida företagen uppfyllt bevisbördan avseende prisernas förenlighet med marknadsmässiga villkor. Företagen bör etablera en öppen kommunikation med de respektive myndigheterna i syfte att minimera risker för missförstånd eventuella framtida prisjusteringar. Det är bättre att förekomma än att förekommas. / The ‘arm’s length principle’ is fundamental to transfer pricing and cross-border intercompany transactions. The principle states that the prices charged for transactions of goods between related parties must be the same as if the parties were unrelated. Simply, the price needs to equal market values. If the Tax Authority finds the pricing to be inconsistent with the arm’s length principle, the price may be adjusted. In relation to cross-border intercompany transactions outside of the EU, companies have to pay customs duty and regard customs values. The Customs Authorities work to ensure that the price has not been influenced by the intercompany relationship. Thus, the Tax and Customs Authorities share the same goal, which is to ensure that the transaction price is consistent with market values. However, the methods of pursuing the goal differ. The Tax Authorities determine the amount of income tax based on the company’s total revenues deriving from cross-border intragroup transactions. The Customs Authorities on the contrary determine the amount of taxable income based on the value of every specific imported product. The authorities usually consider different values and assets when determining the amount of taxable income. Therefore the same transaction price may be evaluated differently by the Tax and Customs authorities. Price adjustments may be made if the transaction price is considered to differ in relation to market values. Thus, the companies may be obligated to pay tax surcharges or similar monetary penalties. The authorities’ different assessments of the same transaction price may result in difficulties for multinational enterprises in their efforts of meeting both requirements. The problem is regarded in varying degrees in different countries. In American precedent the court has determined the opportunities to be low for companies to depend on transfer pricing documentation when supporting customs value. It is important for companies to keep detailed documentation of both transfer pricing and customs valuation. The documentation serve as vital evidence when proving the compatibility of transaction prices with market values. Companies should also establish good communications with the authorities in order to prepare them for potential future price adjustments. Prevention is better than cure.
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